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Bombay High Court Allows Petition Challenging Policy Circulars in SEIS Benefits Case — Circulars Imposing Additional Conditions for Service Providers Held Ultra Vires. Shipping Agent Entitled to SEIS Benefits as Service Provider Under Foreign Trade Policy.

The petitioner, Atlantic Shipping Private Limited, a shipping agent providing port services and logistical support to foreign clients, challenged the ...

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Bombay High Court Dismisses Appeals by Slum Rehabilitation Authority Against Interim Orders Directing Acceptance of Rehabilitation Proposals. Court upholds trial court's discretion to grant interim relief pending suit, finding no jurisdictional error or perversity in the impugned orders.

The Slum Rehabilitation Authority (SRA) and another defendant filed multiple appeals challenging interim orders passed by the City Civil Court, Bombay...

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Bombay High Court Allows Appeal Against Order Rejecting Plaint in Suit for Injunction and Declaration — Dispute Over Common Passage in Residential Building. Court Holds That Disputed Passage Is Not an 'Open Space' Under MOFA Section 1A(e) and That the Suit Is Not Barred by Limitation or Res Judicata.

The appellants, Zenobia R. Poonawala and Rohinton Poonwala, are residents of Flat No.9 in Rutton Manor, a residential building in Colaba, Mumbai. They...

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Bombay High Court Upholds Tax on Hire Purchase Components Under Bombay Sales Tax Act — Option Money, Insurance, and Hire Premium Included in Sale Price. Hire Purchase Transaction Constitutes a Sale and Resale Deduction Under Section 8 Not Available.

The case involves two sales tax references under the Bombay Sales Tax Act, 1959, arising from the Maharashtra Sales Tax Tribunal. The applicant, M/s. ...

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Supreme Court Quashes FIR in Property Joint Venture Dispute -- Criminal Proceedings Against Appellants Set Aside as Dispute Found Civil in Nature with Arbitration Clause -- FIR Under Sections 406, 420, 467, 468 and 471 IPC Cannot Substitute Civil Remedies

The Supreme Court allowed the criminal appeal arising from Special Leave Petition (Criminal) No. 6670 of 2021 and quashed the FIR registered against t...

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Madras High Court Allows Assessee's Appeal in TDS Dispute on Internet Charges Paid to Non-Resident — Payments for Telecom Connectivity Not Royalty or Fees for Technical Services. Section 40(a)(i) Disallowance Set Aside as Payments Were Not Chargeable to Tax Under the Income Tax Act, 1961.

The appellant, M/s. Cognizant Technology Solutions India Private Limited, is engaged in the development and export of computer software. For the asses...